Disposition of tax proceeds

The tax generated by this chapter must be deposited in the general fund.

Last amended: Source: SL 1985, ch 87 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 8. Effective July 1, 2027 10-58-5 . Revenue to general fund--Exception. The tax generated by this chapter must be deposited in the general fund, except as otherwise provided in § 10-13-48 . Source: SL 1985, ch 87 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 8; SL 2026, ch 48

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In this chapter (9 sections)

10-58-1 · Gross receipts tax imposed--Amusement device…
10-58-3 · Exemption from local fees and taxes
10-58-4 · Collection and administration
10-58-5 · Disposition of tax proceeds
10-58-9 · Collection and enforcement
10-58-10 · Classification of violations
10-58-11 · Exemption for video lottery machines--Gross receipts…
10-58-12 · Exemption of gaming proceeds
10-58-13 · Promulgation of rules

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